Just a light underhanded toss for this thread in response to this previous post--
I DO NOT find these headphones to be neutral AT ALL. I do agree that they carry a high level of detail (and not just the treble emphasis kind, but even if it is, the headphone should still be given credit for making everything easier to pick up). My impressions are closer to Brooko's actually, the only difference is that I preferred the sound signature to the 840. From an objective-esque standpoint, I think if preference was left aside Brooko and I could probably agree on how it sounds (well, maybe not because I still think they sound a tad cold, unlike Brooko...but still a lot can be agreed upon). With that being said, I honestly think they are more of a "fun" headphone than a "true to the recording headphone". The treble is emphasized, and smooth which is supplemented by rich midrange... and while rich is lovely, we all know that a rich character can have a tendency to cover things up, and the midbass is what suffers here.
I am in the club that enjoys these headphones, I am not in the club that thinks recessed midbass and emphasized treble is neutral or even analytical. Maybe it is because I find my SP-1 to be SO analytical in comparison to the 940... the 940 has richer treble and more upfront upper mids and recessed midbass in comparison... and this IMO creates a masking effect when comparing to the SP-1 (A closed headphone in a similar price bracket, BTW). I've always thought the SP-1 picked up oodles more detail than the 940 (but not necessarily emphasized detail) because its low mids are not covered up in any way and the highs have no potential to smear together because they are faster and as a result more separated.
Maybe the SRH-940 are neutral headphone to some. Maybe my opinion is ruined by the fact that I have been spoiled with "analytical" headphones like the SP-1 or that I have a listening room with loudspeakers that have an easier time achieving a neutral presentation (this seems to be such a challenge for headphones). More realistically though, it is likely a result of a lack of consistency with the word neutral. It doesn't seem like more than a couple people can actually agree on what the term means, and obviously this will lead to a lot of equipment being dubbed "neutral".
Not bashing you at all Digital Pride , as I know you haven't head the 940 for yourself but are just basing that off of the sum of others posted interpretations. This post is just one subjective experience with the 940 that I have been very careful about obtaining.
My advice if you're looking for a neutral and extremely revealing headphone in a similar price bracket that is closed, the SP-1 or GMP450 PRO might be up your alley (although there are subtle differences between those two sonically).